Sports and recreation education (PKD 85.51.Z)
This subclass includes courses, sports and recreational activities for groups or individuals. The activities may be conducted via the Internet or in schools, at camps, at the teaching unit's own premises, at the client's premises or other premises, including with accommodation. The courses and activities covered by this subclass are formally organized, but do not lead to qualifications at levels from basic to higher education.
This subclass includes:
- sports activities,
- sports camps,
- gymnastics classes,
- horse riding schools,
- swimming instruction,
- martial arts courses, yoga and pilates courses,
- card game courses (for example bridge),
- board game courses,
- e-sports training.
- activities of professional sports instructors, teachers and coaches.
This subclass excludes:
- higher education, classified in 85.40.Z,
- out-of-school artistic education, classified in 85.52.Z,
- sports training conducted by sports clubs, classified in 93.12.Z,
- fitness instruction conducted by fitness centres and clubs, yoga studios and similar facilities serving physical condition improvement, classified in 93.13.Z.
Industry statistics (2025)
Number of companies
Companies
99,604
Companies (primary PKD)
25,296
Companies with financials
1,672
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG88.0%22,262
- Sp. z o.o.6.4%1,630
- Foundation3.0%752
- Association2.0%506
- Sp. j.0.3%71
- Sp. k.0.2%40
- Other0.1%13
- Cooperative0.0%9
- P.S.A.0.0%5
- S.A.0.0%4
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 17.70m | — | |
| 2 | S.A. | USD 12.62m | USD -2.27m | |
| 3 | Polish sports union | USD 6.09m | USD -58.85k | |
| 4 | Foundation | USD 5.67m | USD 258.06k | |
| 5 | sp. z o.o. | USD 4.44m | USD 665.11k | |
| 6 | sp. z o.o. | USD 4.01m | USD 663.80k | |
| 7 | sp. z o.o. | USD 3.39m | USD 16.56k | |
| 8 | Foundation | USD 3.38m | USD 381.95k | |
| 9 | sp. z o.o. | USD 3.36m | USD 361.79k | |
| 10 | Polish sports union | USD 3.20m | USD 127.89k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 1.90m | +1,487.3% y/y | |
| 2 | sp. z o.o. | USD 1.57m | +1,008.9% y/y | |
| 3 | sp. z o.o. | USD 393.80k | +471.4% y/y | |
| 4 | sp. z o.o. | USD 428.08k | +384.4% y/y | |
| 5 | sp. k. | USD 1.21m | +356.8% y/y | |
| 6 | Foundation | USD 306.66k | +329.4% y/y | |
| 7 | sp. z o.o. | USD 267.97k | +307.4% y/y | |
| 8 | sp. z o.o. | USD 938.87k | +273.9% y/y | |
| 9 | sp. z o.o. | USD 224.41k | +266.8% y/y | |
| 10 | Foundation | USD 354.83k | +206.4% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| GKS | NewConnect | PLN 0.16 | +3.90% | USD 4.07m |
Related PKD codes in division 85
FAQ
The primary industry for 25,296 companies is sports and recreation education. 1,672 entities have filed financial statements.
So far in 2026, 2,550 new companies with PKD 85.51.Z have been registered. In all of 2025, there were 3,443 such companies.
So far in 2026, 228 companies with PKD 85.51.Z have been deregistered. In all of 2025, there were 69 such companies.
In 2025, the median revenue for PKD 85.51.Z was USD 49.57k and the mean revenue was USD 197.14k, based on 1,105 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.19k, an improvement on 2024 (USD 1.06k). Among all 674 industries in Poland, PKD 85.51.Z ranks 491st, placing it among the weakest 27%.
The most common legal form for PKD 85.51.Z is a sole proprietorship, used by 22,262 companies in this industry (88.0% of the total). In second place is sp. z o.o. (1,630 companies, 6.4%), and in third place – a foundation (752 companies, 3.0%).



